2005 (9) TMI 332 - AT - Customs

Summary

Issues:
Jurisdiction of the Tribunal to hear appeal under anti-dumping duty provisions of Customs Tariff Act, 1975.

Analysis:
The Tribunal was tasked with determining whether an appeal challenging the imposition of anti-dumping duty fell under Section 9C of the Customs Tariff Act, 1975 or under Section 9A(8) of the Act, which incorporates provisions of the Customs Act, 1962. The issue arose when the Kolkata Bench directed the matter to be forwarded to the competent Bench for anti-dumping duty matters. The appellant contended that the appeal did not pertain to dumping and, therefore, did not fall under Section 9C. The Tribunal clarified that the appeal was not under Section 9C but rather under Section 9A(8), making the Customs Act, 1962 applicable to the appeal concerning anti-dumping duty.

The appeal in question was filed against an order of the Commissioner (Appeals) related to an assessment order by the Deputy Commissioner. The Tribunal emphasized that the appeal did not challenge the existence, degree, or effect of dumping, which would be the basis for an appeal under Section 9C of the Customs Tariff Act, 1975. The appellant explicitly stated that they did not intend to challenge the imposition of anti-dumping duty under the Final Findings of the designated authority or the Notification issued by the Central Government. Despite the order recording a jurisdictional objection under Section 9C, the appellant clarified that this was not the case, and the appeal should be considered under Section 9A(8) of the Act.

Consequently, the Tribunal concluded that the appeal did not fall under Section 9C of the Customs Tariff Act, 1975 but rather under Section 9A(8), which aligns it with the provisions of the Customs Act, 1962. As a result, the Tribunal directed the Registry to refer the matter to the Division Bench for further consideration in accordance with the law and the observations made in the order. This decision clarified the jurisdictional framework for appeals related to anti-dumping duty, ensuring proper application of the relevant legal provisions and regulations in such cases.